Amendments in notification of the Government of Sikkim, in the Department of Finance, Revenue & Expenditure No.5/2017- State Tax (Rate), dated the 30th June, 2017 - 44/2017-State Tax (Rate) - Sikkim SGST
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SGST notification amendment updates tariff classifications for specified textile products and substitutes relevant entries with immediate effect. The State Government, under the proviso to sub-section (3) of section 54 of the Sikkim GST Act, substitutes specified entries in the TABLE of notification No.5/2017-State Tax (Rate), replacing the listed serial entry with descriptions for knotted netting and made-up nets of textile materials, corduroy fabrics, and narrow woven fabrics (excluding heading 5807 and including warp-only adhesive-assembled fabrics). The amendment takes effect from the fifteenth day of November, 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
SGST notification amendment updates tariff classifications for specified textile products and substitutes relevant entries with immediate effect.
The State Government, under the proviso to sub-section (3) of section 54 of the Sikkim GST Act, substitutes specified entries in the TABLE of notification No.5/2017-State Tax (Rate), replacing the listed serial entry with descriptions for knotted netting and made-up nets of textile materials, corduroy fabrics, and narrow woven fabrics (excluding heading 5807 and including warp-only adhesive-assembled fabrics). The amendment takes effect from the fifteenth day of November, 2017.
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